United States Code

The term “excess contribution percentage” means the percentage of compensation which is contributed by the employer under the plan with respect to that portion of each participant'

For purposes of subparagraph (A), the term “excess contributions” means, with respect to any plan year, the excess of— (i) the aggregate amount of employer contributions actually p

The term “excess costs” means those costs that are in excess of the average annual per-student expenditure in a local educational agency during the preceding school year for an ele

For purposes of paragraph (1), the term "excess credit" means— (A) any unused general business credit of the corporation under section 39, and (B) any unused minimum tax

For purposes of subparagraph (A)(ii), the term “excess credit amount” means the excess of— (I) the credit amount for any mortgage credit certificate program, over (II) the amount w

“excess defense article” has the meaning provided by section 2403(g) of this title ;

“Excess defense articles” means the quantity of defense articles (other than construction equipment, including tractors, scrapers, loaders, graders, bulldozers, dump trucks, genera

OMB shall implement each half of such sequestration in accordance with section 255, section 256, and subsections (c), (d), (e), and (f) of section 253 of the Balanced Budget and Em

For purposes of subparagraph (A), the term “excess depreciation” means the excess (if any) of— (i) the amount of the depreciation deductions allowable with respect to the property

For purposes of this section, the term “excess distribution” means any distribution in respect of stock received during any taxable year to the extent such distribution does not ex

The term “excess distributions” means the aggregate amount of the retirement distributions with respect to any individual during any calendar year to the extent such amount exceeds

The term “excess distribution taxes” means, with respect to any distribution, the portion of the creditable foreign taxes with respect to such distribution which is attributable (o

The term “excess employee compensation” means, with respect to any employee for any plan year, the excess (if any) of— (I) the aggregate amount includible in income under this chap

The term “excess employer social security tax” means any tax paid by an employer under section 3111 with respect to tips received by an employee during any month, to the extent suc

The term “excess equity base” means the excess of— (i) the average equity base of the company for the taxable year, over (ii) the amount which would be its average equity base if i

The term “excess farm loss” means the excess of— (i) the aggregate deductions of the taxpayer for the taxable year which are attributable to farming businesses of such taxpayer (de

The term “excess Federal power” means such electric power that has become surplus to the firm contractual obligations of the Administrator under section 839c(f) of this title due t

As used in section 2452(b)(10) of this title , the term “excess foreign currencies” means foreign currencies, which if acquired by the United States (A) would be in excess of the n

For purposes of subsection (a), the term "excess fringe benefits" means, with respect to any calendar year— (1) the aggregate value of the fringe benefits provided by the

The term “excess inclusion” means, with respect to any residual interest in a REMIC for any calendar quarter, the excess (if any) of— (A) the amount taken into account with respect

The term “excess interest” means any amount in the nature of interest— (A) paid or credited to a policyholder in his capacity as such, and (B) in excess of interest determined at t

For purposes of this section, the term “excessive amount” means in the case of any person the amount by which— (1) the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or

For purposes of this paragraph, the term “excessive credit transfer” means, with respect to a facility or property for which an election is made under subsection (a) for any taxabl

For purposes of this paragraph, the term “excessive payment” means, with respect to a facility or property for which an election is made under this section for any taxable year, an

The term “excessive tarmac delay” means a tarmac delay of more than— (A) 3 hours for a flight in interstate air transportation; or (B) 4 hours for a flight in foreign air transport

In this subsection, the term "excess leave" means leave accrued by a member in excess of the number of days of leave authorized to be accumulated under subsection (b).

The term “excess leave status” means leave approved to be used by a member of the armed forces that is unearned leave for which a member is unable to accrue leave credit during the

For purposes of this section, the term "excess lobbying expenditures" means, for a taxable year, the greater of—

Except as provided in subparagraph (B), the term “excess net passive income” means an amount which bears the same ratio to the net passive income for the taxable year as— (i) the a

For purposes of subsection (a)(1)(B), the term “excess noncash income” means the excess (if any) of— (A) the amount determined under paragraph (2) for the taxable year, over (B) 5

The term “excess number” means, used with respect to the excess number of unemployed individuals within a State, the higher of— (i) the number that represents the number of unemplo

The term “excess parachute payment” means an amount equal to the excess of any parachute payment over the portion of the base amount allocated to such payment. / For purposes of th

The term “excess pension assets” means the excess (if any) of— (A) the lesser of— (i) the fair market value of the plan's assets (reduced by the prefunding balance and funding stan

The term “excess prepaid farm supplies” means the prepaid farm supplies for the taxable year to the extent the amount of such supplies exceeds 50 percent of the deductible farming

The term “excess property” means any postal property that the Postal Service determines is not required to meet the needs or responsibilities of the Postal Service. / The term “exc

Subject to clause (ii), the term “excess readmissions ratio” means, with respect to an applicable condition for a hospital for an applicable period, the ratio (but not less than 1.

The term “excess reported amount” means the excess of the aggregate reported amount over the net capital gain of the company for the taxable year. / The term “excess reported amoun

For purposes of this paragraph, the term “excess resources” means available resources above the amount necessary to support the resource benefit level, but no greater than the amou

For purposes of paragraph (1), the term “excess retirement accumulation” means the excess (if any) of— (A) the value of the individual's interests (other than as a beneficiary, det

In paragraph (3)(A)(ii), the term “excess shelter allowance” means, for a community spouse, the amount by which the sum of— (A) the spouse’s expenses for rent or mortgage payment (

The term "excess taxable income" means, with respect to any partnership, the amount which bears the same ratio to the partnership's adjusted taxable income as— (i) the ex

The term “excess vehicle” means any vehicle that is not essential to support mission requirements of a component.

the terms “exchange”, “issuer”, and “security” have the meanings given those terms in section 78c(a) of this title ; and / The term “exchange” means any organization, association,

The term “exchange access” means the offering of access to telephone exchange services or facilities for the purpose of the origination or termination of telephone toll services.

The term “exchanged basis property” means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) provid

In this section, the term “exchange facilitator” means a person that— (1) facilitates, for a fee, an exchange of like kind property by entering into an agreement with a taxpayer by

The term "exchange value" means the value assigned to a regulated substance in accordance with subsections (c) and (e), as applicable.

For purposes of this section, the term "excise tax holiday period" means the period beginning after March 27, 2020, and ending before January 1, 2021.

The term “excludable income” means— (1) an amount equal to the education credits described in paragraphs (1) and (2) of section 25A(a) of title 26 ; (2) if an applicant elects to r

For purposes of this subsection, the term “excludable period” means, with respect to any original securities acquisition loan— (A) In general The 7-year period beginning on the dat

The term “excludable portion” means that portion (or all) of a payment made to any person under any program described in subsection (a) which— (A) is determined by the Secretary of

As used in this subsection, the term “exclude” includes the refusal to enter into or renew a participation agreement or the termination of such an agreement.

the term “excluded area” means one of the four areas specifically excluded from the recreation area, as generally depicted on the map referred to in section 460bbb–2(b) of this tit

The term “excluded business” means— (I) equipment leasing (as defined in paragraph (6)), and (II) any business involving the use, exploitation, sale, lease, or other disposition of

The term “excluded commodity” means— (i) an interest rate, exchange rate, currency, security, security index, credit risk or measure, debt or equity instrument, index or measure of

The term “excluded employee” means, with respect to any corporation, any individual— (i) who is a 1-percent owner (within the meaning of section 416(i)(1)(B)(ii)) at any time durin

the term “excluded material” means— (A) any dredged material discharged by the United States Army Corps of Engineers or discharged pursuant to a permit issued by the Secretary in a

The term "exclusive distributor" means the wholesale distributor that directly purchased the product from the manufacturer and is the sole distributor of that manufacture

“exclusive economic zone” means the exclusive economic zone as defined in the Magnuson-Stevens Act; and / The term “exclusive economic zone” means the zone established by Proclamat

The term “exclusive processor” means any securities information processor or self-regulatory organization which, directly or indirectly, engages on an exclusive basis on behalf of

“exclusive representative” means any labor organization which— (A) is certified as the exclusive representative of employees in an appropriate unit pursuant to section 7111 of this

“exclusive-use easement” means an easement which affords to the easement holder the following: (A) the exclusive right to use, possess, and enjoy the surface estate of the land sub

The term “ex-dividend date” means the date on which the share of stock becomes ex-dividend.

"executive" means, with respect to any State, the Governor of the State (or, in the case of the District of Columbia, the Mayor of the District of Columbia), except when

“executive agency” means any executive agency or any administrative unit thereof; / “Executive agency” includes the United States District Court for the District of the Canal Zone

The term "executive agent" has the meaning given the term "DoD Executive Agent" in Directive 5101.1. / The term "executive agent" has the meaning give

The term "executive aircraft" has the meaning given such term in Department of Defense directive 4500.43, as in effect on the date of the enactment of this section.

The term “executive branch” includes each Executive agency (as defined in section 105 of this title ), other than the Government Accountability Office, and any other entity or admi

the term “executive branch employee”— (i) has the meaning given the term “employee” under section 2105 of title 5 ; (ii) includes— (I) the President; (II) the Vice President; and (

The term "executive branch interagency body" means an interagency body established in the executive branch.

The term “executive capacity” means an assignment within an organization in which the employee primarily— (i) directs the management of the organization or a major component or fun

The term “Executive Committee” means the Executive Committee established under section 7104(g) of this title. / The term “Executive Committee” means the body of the Tribe composed

In this section, each of the terms "Executive department", "military department", and "independent establishment" has the meaning given such term in c

The term “Executive Director” means the Executive Director of the Office of Congressional Workplace Rights. / the term “Executive Director” means the Executive Director appointed u

Definition.—In this subsection, the term "executive facility" means a facility owned or leased by an office or entity within the executive branch of the Government. The t

“executive, judicial, or legislative agency” means a department, agency, court, court administrative office, or instrumentality in the executive, judicial, or legislative branch of

For purposes of this subsection, the term “executive officer” has the meaning given the term in section 4502 of this title . / For purposes of this paragraph, the term “executive o

The terms “blank check company”, “rollup transaction”, “partnership”, “limited liability company”, “executive officer of an entity” and “direct participation investment program”, h

For purposes of this section, the term “executive or administrative personnel” means individuals employed by a corporation who are paid on a salary, rather than hourly, basis and w

The term "Executive Order 14014" means Executive Order 14014 (86 Fed. Reg. 9429; relating to blocking property with respect to the situation in Burma).

the term “executive or military department” means any agency listed under sections 101 and 102 of title 5;

The term “executive part of the department” means the executive part of the Department of Defense, Department of the Army, Department of the Navy, or Department of the Air Force, a

For purposes of this paragraph, the term "executive remuneration" means the applicable employee remuneration of the covered executive, as determined under paragraph (4) w

The term “Executive Summary” means the Executive Summary to the Annual Report, as described in section 6412(b)(1)(F) of this title .

For purposes of this chapter, the term “executor” has the meaning given such term by section 2203. / For purposes of this section, the term “executor” means the executor or adminis

The term "exemplary teacher" has the meaning given the term in section 7801 of this title as such section was in effect on the day before December 10, 2015.

For purposes of clause (i) of this subparagraph, the term “exempt claims” means claims with respect to loans for which it is determined that the borrower (or the student on whose b

The term “exempt commercial purchaser” means any person purchasing commercial insurance that, at the time of placement, meets the following requirements: (A) The person employs or

The term “exempt commodity” means a commodity that is not an excluded commodity or an agricultural commodity.

The term “exempt contract” means an insurance or annuity contract issued or reinsured by a qualifying insurance company or qualifying insurance company branch in connection with pr

For purposes of this paragraph, the term “exempt contribution” means— (i) a qualified rollover contribution, (ii) any qualified general contribution, or (iii) any contribution prov

The term “exempt contributions” means exempt Federal capital contributions and exempt school contributions.

The term “exempted operational file” means a file of an element of the intelligence community that, in accordance with this subchapter, is exempted from the provisions of section 5

The term “exempted security” or “exempted securities” includes— (i) government securities, as defined in paragraph (42) of this subsection; (ii) municipal securities, as defined in

The term “exempted security” or “exempted securities” includes— (i) government securities, as defined in paragraph (42) of this subsection; (ii) municipal securities, as defined in

The term "exempted specially produced motor vehicle" means a light-duty vehicle or light-duty truck produced by a low-volume manufacturer and that— (I) is intended to res

For purposes of part IV of subchapter B of this chapter (relating to tax exemption requirements for State and local bonds), the term “exempt facility bond” includes any bond issued

The term “exempt Federal capital contribution” means a Federal capital contribution described in subclause (I) of subsection (a)(2)(A)(ii).

The term “exempt function” means the function of influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any Federal, State,

For purposes of subparagraph (A), the term “exempt function income” means the gross income from dues, fees, charges, or similar amounts paid by members of the organization as consi